Wyoming Statutes

Wyo. Stat. § 11-16-134 (2026)

Imposition of tax; vote of electors required.

✓ current as of May 2026
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(a) No tax shall be imposed under W.S. 11-16-133 until the
proposition to impose the tax is submitted to a vote of the
voters of the district and a majority of those casting their
ballots vote in favor of imposing the tax. Any tax imposed
under this act shall be levied in the year following the
election at which the imposition of the tax is approved.

     (b) The proposition to impose a tax under this act shall
be at the expense of the county and may be submitted to the
voters of the county upon the receipt by the board of county
commissioners of a petition requesting the election signed by a
majority of the supervisors of the district. The election shall
be at the direction and under the supervision of the board of
county commissioners.

     (c) Subject to the limitation of subsection (b) of this
section, the proposition to impose a tax under this act shall be
submitted on an election date authorized under W.S. 22-21-103,
or by mail ballot pursuant to W.S. 22-29-115 and 22-29-116. A
notice of election shall be given by the county clerk in at
least one (1) newspaper of general circulation published in the
county wherein the election is to be held and shall specify the
object of the election. The notice shall be published at least
once each week for a thirty (30) day period preceding the
election. At the election the ballots shall contain the words
"for the conservation district tax" and "against the
conservation district tax". Upon the initial submission of the
conservation district tax, or any renewal thereof, after July 1,
1995, the conservation district board of supervisors shall
choose one (1) of the following options and the words of the
chosen option shall be clearly printed in the appropriate area
on the election ballot:

          (i) If this proposition is approved, the same
proposition shall be submitted at the second following general
election or by mail ballot pursuant to W.S. 22-29-115 and
22-29-116, and thereafter at succeeding general elections or by
mail ballot pursuant to W.S. 22-29-115 and 22-29-116, every four
(4) years until the proposition is defeated; or

          (ii) If this proposition is approved, the tax shall
remain in effect until a petition to discontinue the tax, signed
by not less than ten percent (10%) of the voters of the
district, is received by the board of county commissioners, and
the proposal to discontinue the tax is approved by the voters.
The proposal to discontinue the tax shall be submitted to the
voters of the district at the expense of the county at the next
general election or by mail ballot pursuant to W.S. 22-29-115
and 22-29-116 for approval or disapproval.